All ITR forms
ITR-1 (Sahaj)
Up to ₹50 lakh total income
ITR-2
No upper limit
ITR-3
No upper limit
ITR-4 (Sugam)
44AD ₹3 Cr (digital) / 44ADA ₹75L / 44AE per vehicle
ITR-5
No upper limit
ITR-6
No upper limit
ITR-7
No upper limit